Loan: taxes payable-business tax payable 2 Calculate urban maintenance and construction tax. Urban maintenance and construction water = business tax × 7% Borrow: business tax and surcharges.
Loan: water payable-urban maintenance and construction tax payable 3. Calculate the education surcharge. Education surcharge business tax × 3% Debit: business tax and surcharge.
Loan: other payables-education expenses payable. The voucher for your withdrawal is a transfer voucher.
The voucher you use when paying is the payment voucher, which is reflected in the balance sheet. Tax payable and other payables are reflected in tax payable or other payables. Business tax and surcharges are reflected in the undistributed profits carried forward in the current year.